Version 1.1 June Notional Amount Disclosures (UGT Version 2014) FASB U.S. GAAP Financial Reporting Taxonomy (UGT) Implementation Guide Series

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1 Version 1.1 June 2014 Notional Amount Disclosures (UGT Version 2014) FASB U.S. GAAP Financial Reporting Taxonomy (UGT) Implementation Guide Series

2 The U.S. GAAP Financial Reporting Taxonomy (UGT) Implementation Guide is not authoritative; rather, it is a document that communicates how the UGT is designed. It also provides other information to help a user of the UGT understand how elements and relationships are structured. Copyright 2014 by Financial Accounting Foundation. All rights reserved. Content copyrighted by Financial Accounting Foundation may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation. Financial Accounting Foundation claims no copyright in any portion hereof that constitutes a work of the United States Government.

3 UGT Implementation Guide on Modeling Notional Amount Disclosures Overview The purpose of this UGT Implementation Guide is to demonstrate the modeling for notional amount disclosures. These examples are not intended to encompass all of the potential modeling configurations or to dictate the appearance and structure of an entity s extension taxonomy. The examples are provided to help users of the UGT understand how the modeling for notional amount disclosures is structured within the UGT. The examples are based on the assumption that the entity meets the criteria for reporting notional amount disclosures under U.S. GAAP and/or SEC authoritative literature. In addition, the reported line items within the examples are not all inclusive and represent only partial statements for illustration purposes. While constituents may find the information in this guide useful, users looking for guidance to conform to SEC XBRL filing requirements should look to the SEC EDGAR Filer Manual and other information provided on the SEC s website at xbrl.sec.gov. This guide focuses on detail tagging only (Level 4); it does not include any elements for text blocks, policy text blocks, and table text blocks (Levels 1 through 3). The Implementation Guide provides three examples: Example 1 Notional Assets and Liabilities Example 2 Notional for Unassociated Assets and Liabilities Example 3 Nonmonetary Notional Amounts 1

4 Modeling Notional Amount Disclosures The modeling for notional amount disclosures is structured to provide a flexible framework. Below are the primary elements for notional amount disclosures (including underlyings): The elements provide for the base attributes (such as monetary, volume, mass and energy; the underlying elements are all modeled as us-types:perunititemtype). Further attributes may be applied using the following dimensions and members: 2

5 Common Information for All Examples (1) A legend for dimensions, domain members, and commonly used line items has been provided to associate with facts contained in the notes to the financial statements. Extension elements are coded using Ex. (2) Elements that have an instant period type and elements that have a duration period type are indicated as such in Figure x.2 of each example. Instant elements have a single date context (such as December 31, 20X1) while duration elements have a starting and ending date as its context (such as January 1, 20X1 to December 31, 20X1). (3) Instance documents (Figure x.3 in each example) do not include all the information that may appear in an entity s instance document. It is provided for illustrative purposes only. (4) For elements contained in the UGT, the standard label is as it appears in the UGT. For extension elements, the standard label corresponds to the element name. For information about structuring extension elements, refer to the EDGAR Filer Manual. 3

6 (5) Values reported in XBRL are generally entered as positive, with the exception of certain concepts such as net income (loss) or gain (loss). Negated labels may be used to have values render in the instance document as presented. 4

7 Example 1 Notional Assets and Liabilities This example illustrates the modeling for a disclosure that disaggregates notional amounts and fair value between derivative asset and derivative liability positions. Figure 1.1 The elements used to identify key information are: Figure 1.2 5

8 The instance document created using the modeling structure is provided here: Figure 1.3 Notes: Values reported in XBRL are generally entered as positive, with the exception of certain concepts such as net income (loss) or gain (loss). Negated labels may be used to have values render in the instance document as presented. ** Preferred labels are the labels created and used by the company to show the line item captions in its financial statements. 6

9 Example 2 Notional for Unassociated Assets and Liabilities This example illustrates the modeling for a disclosure that combines notional amounts for derivative asset and derivative liability positions. Figure 2.1 7

10 The elements used to identify key information are: Figure 2.2 8

11 The instance document created using the modeling structure is provided here: Figure 2.3 9

12 Notes: The instance document has the primary line item elements in the column headings and the member elements are the row headings due to size constraints. The extension member Not Designated as Hedging Instrument Management Hedges [Member] (ExM3) was created to be used with the dimension Hedging Designation [Axis] (A1). A management hedge is identified as a derivative instrument that is used in a hedging relationship for management purposes, but for which hedge accounting is not applicable. Since the extension member fits the definition (documentation label) of Hedging Designation [Axis] (A1) it is an appropriate extension member. Extension members and members from other dimensions should fit the definition of the dimension. ** Preferred labels are the labels created and used by the company to show the line item captions in its financial statements. 10

13 Example 3 Nonmonetary Notional Amounts This example illustrates the modeling for disclosures of nonmonetary notional amounts for underlying contract prices and related volumes that are hedged. Figure

14 The elements used to identify key information are: Figure 3.2 The instance document created using the modeling structure is provided here: Figure

15 Notes: The instance document figures have the primary line item elements inverted with the member elements due to size constraints. The information related to units is provided for illustrative purposes only. Please refer to the Unit Registry for the units. ** Preferred labels are the labels created and used by the company to show the line item captions in its financial statements. 13